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Correspondence   on    the    Sub- 
set  of    Apprnisernents,    ^rc , ,    Be- 
ween   T,    Butler  King,    Collector, 
nd   J.   Vincent    brovme ,     'appraiser 


By 


2  ^^-<  Thomas    Butler   King 


y  iK' 


CORRESPONDENCE 


ON   THE    SUBJECT    OF 


APPRAISEMENTS,  &c., 


BETWEEN 

T.   BUTLER  ^ING,   Collector, 

AND 

J.    VINCENT    BROWNE,    Appraiser, 

CUSTOM    HOUSE, 

SAN   FRANCISCO,  CALIFORNIA. 

WITH    THE    OPINION    THEREON 

OF  ONE  OF  THE  GENERAL  APPRAISERS, 

AND    THE 

SECRETARY  OF  THE  TREASURY. 


WASHINGTON ; 
1852. 


ADVERTISEMENT. 


This  Correspondence  is  of  so  much  interest  to  the  Mercantile 
Community,  and  is  conducted  with  such  ability  and  plainness  by  the 
Appraiser,  that  no  apology  is  considered  necessary  from  his  friends, 
who  publish  it  by  permission. 

Washington,  1852. 


COREESPONDENCE. 


The  Collector  of  San  Francisco  to  the  Appraiser. 


Custom  House,  San  Francisco,  ) 

Collector's  Office,  June  9th,  1S52.   \ 

J.  Vincent  Browne,  Esq.,  U.  S.  Appraiser. 
Sir  :— 

I  enclose  herewith"a  German  Invoice  for  transla- 
tion, and  the  addition  of  such  charges  as  the  law  requires, 
previous  to  the  entry  being  made.     Hitherto  a  clerk  has  been 
employed  in  my  office  for  this,  among  other  duties.     He  has 
^    recently   been   dismissed  in  pursuance   of  orders   from   the 
'^   Secretary  of  the   Treasury,   who,  I  have  reason  to  believe 
c<=    considers  the  addition  of  the  legal  charges,  and  the  necessary 
^    translation  of  Foreign  Invoices  as  properly  belonging  to  your 
— '    office.     If  you  concur  in  this   view  of  the  matter,  I  shall  be 
«5    obliged  if  you  will  have  the  service  performed,  and  the  Invoice 
c3    returned,  as  soon  as  possible,  as  the  entry  cannot  be  made, 
until  we  receive  it  properly  prepared.     Please  give  me  explicit 
information    whether   you   consider   this    duty   as   properly 
belonging  to  your  office,  and  whether  your  present  force  will 
enable  you  to  have  it  performed  with  such  promptness  as  will 
not  retard  the  business  at  my  entry  desk. 
Very  respectfully. 

Your  obedient  servant, 

T.  BUTLER  KING,  Collector. 


35494;? 


The  Appraiser  of  San  Francisco  to  the  Collector. 


Custom  House,  San  Francisco,  ) 

Appraiser's  Office,  June  10th,  1852.  ) 

Sir:— 

Your  letter  of  the  9th  instant  inclosing  a  "  German 
Invoice  "  is  received. 

As  your  letter  involves  questions  upon  which  we  have 
heretofore  had  discussion,  and  upon  which  we  then  differed  in 
opinion,  viz.  in  March  1851,  perhaps  a  recapitulation  of  the 
ideas  then  verbally  advanced  by  me,  may  be  considered  a  full 
answer  to  the  questions  now  propounded.  In  order  for  me  to 
express  myself  understand  ingly,  it  will  be  necessary  to  refer 
to  law,  and  circular  instructions,  and  to  quote  largely  there- 
from. I  beg  to  be  understood  as  doing  so,  merely  to  sustain 
my  opinions  then  advanced,  and  unchanged  by  the  knowledge 
and  experience  since  attained,  —  in  fact  confirmed  by  such 
experience, — and  I  do  it  also  respectfully. 

In  the  first  clause  of  your  letter — "  I  enclose  herewith  a 
German  Invoice  for  translation  and  the  addition  of  such  charges 
as  the  law  requires,  previous  to  the  entry  being  made," — two 
distinct  questions  arise,  viz  :  Hrs?,  as  to  a  translation  of  an 
Invoice  and  who  is  to  make  it, —  and  Second,  what  additions, 
if  any,  are  necessary  to  be  made,  (before  entry,)  and  who  shall 
make  them. 

In  answer  to  the  first,  I  am  clearly  of  the  opinion  that  it  is 
incumbent  on  the  party  who  presents  any  paper  to  a  Custom 
House  of  the  United  States,  if  in  a  foreign  language,  to  produce 
with  it  a  correct  translation.  To  sustain  this  opinion  I  refer 
to  the  36th  Section  of  the  Act  of  the  2d  March,  1799,  and 


quote  therefrom  :  "That  the  owner  or  owners,  consignee  or 
"  consignees,  of  any  goods,  wares  or  merchandize,  on  board  of 
"  any  such  ship  or  vessel,  or  in  case  of  his,  her,  or  their  absence 
*'  or  sickness,  his,  her,  or  their  known  agent  or  factor,  in  his, 
"  her,  or  their  names,  within  fifteen  days  after  the  report  of 
"the  master,  or  person  having  the  charge  or  command  of  such 
"  ship  or  vessel,  to  the  collector  of  the  district  for  which  such 
"  goods,  wares,  or  merchandize,  shall  be  destined,  shall  make 
*'  entry  thereof,  in  writing,  with  the  said  collector,  and  shall, 
"  in  such  entry,  specify  the  vessel  and  master's  names  in  which, 
"  and  the  port  or  place  from  whence,  such  goods,  wares,  or 
"  merchandize,  were  imported,  the  particular  marks,  numbers, 
"  denomination,  and  prime  cost,  including  charges  of  each 
"particular  package  or  parcel  whereof  the  entry  shall  consist, 
"  or,  if  in  bulk,  the  quantity,  quality,  and  prime  cost,  including 
^^  charges  thereof,  particularly  specifying  the  species  of  money 
"  in  which  the  invoices  thereof  are  made  out ;  and  shall,  also, 
"  produce  to  the  said  collector  and  naval  officer  (if  any)  the 
"  original  invoice  or  invoices  of  the  said  goods,  wares,  and 
"  merchandize,  or  other  documents  received  in  lieu  thereof,  or 
"concerning  the  same,  fn  i/ie  same  state  in  which  theij  ivere 
"  received,  with  the  bill  or  bills  of  lading  for  the  same  ;  which 
"  invoices  shall  be  signed  by  the  persons  in  the  offices  of  the 
"  collector  and  naval  officer,  who  shall  have  compared  and 
"  examined  the  same  ;  and  the  said  entry  or  entries  shall,  as 
"  the  nature  of  the  case  will  admit  or  require,  be  agreeably  to 
"  the  form  following,  to  wat ;"  Then  follows  the  form  of  entry 
and  the  oath.  This  entry  in  writing,  it  is  to  be  presumed  is 
to  be  made  in  the  English  language,  is  a  true  copy  of  the 
invoice,  and  therefore,  if  the  invoice  be  in  a  foreign  language, 
is  a  translation  of  the  same,  made,  and  by  law  required  to  be 
made  by  the  importer  himself.  Can  it  possibly  be  considered 
a  stretch  of  the  powers  of  the  collector  to  demand  of  the 
importer,  a  copy  of  this  translation  attached  to  the  invoice,  to 
aid  "  the  persons  in  the  offices  of  the  collector  and  naval 
officer  "  to  compare  and  examine  the  same  with  the  entry,  and 
to  aid  in  the  appraisment  also  ? 


6 

If  the  translator  of  invoices  has  been  dismissed  in  pursuance 
of  orders  from  the  Secretary  of  the  Treasury,  it  may  be  for  the 
causes  you  suggest : — unquestionably,  if  a  translator  of  invoices 
is  necessary,  such  person  should  be  attached  to  the  Appraiser's 
Office,  as  in  the  Collector's  there  is  already  a  translation  from 
the  importer,  in  his  entry.  I  should  not  have  voluntarily 
alluded  to  your  translator  of  invoices,  but  as  you  have  referred 
to  him,  I  may  be  pardoned  for  saying  that  he  has  been  a  source 
of  annoyance  to  this  office. 

In  answer  to  the  second,  I  beg  leave  to  refer  to  the  Sth 
Section  of  the  act  of  the  30th  July,  1846  ; — to  the  1st  and  2d 
Sections  of  the  act  3d  of  March  1851 ;  ^  and  to  the  Treasury 

*  Sec.  8.  And  be  it  further  enacted,  That  it  shall  be  lawful  for  the 
owner,  consignee,  or  agent  of  imports  which  have  been  actually  pur- 
chased, on  entry  of  the  same,  to  make  such  addition  in  the  entry  to 
the  cost  or  value  given  in  the  invoice  as  in  his  opinion  may  raise  the 
same  to  the  true  market  value  of  such  imports  in  the  principal  mar- 
kets of  the  country  whence  the  importation  shall  have  been  made,  or 
in  which  the  goods  imported  shall  have  been  originally  manufactured 
or  produced,  as  the  case  may  be;  and  to  add  thereto  all  costs  and 
charges  which,  under  existing  laws,  would  form  part  of  the  true  value 
at  the  port  where  the  same  may  be  entered,  upon  which  the  duties 
should  be  assessed.  And  it  shall  be  the  duty  of  the  collector  within 
■vvlio?e  district  the  same  may  be  imported  or  entered  to  cause  the 
dutiable  value  of  such  imports  to  be  appraised,  estimated  and  ascer- 
tained in  accordance  with  the  provisions  of  existing  laws  ;  and  if  the 
appraised  value  thereof  shall  exceed  by  ten  per  centum  or  more  the 
value  so  declared  on  the  entry,  then,  in  addition  to  the  duties  imposed 
by  law  on  the  same,  there  shall  be  levied,  collected,  and  paid,  a  duty 
oi  twenty  per  centum  ad  valorem  on  such  appraised  value  ;  Provided, 
nevcrthehss.  That  under  no  circumstances  siiall  the  duty  be  assessed 
upon  an  amount  less  than  the  invoice  value  ;  any  law  of  Congress  to 
the  contrary  notwithstanding. — Act  30th  July,  184(5. 

AIV  A  CT  to  amend  the  acts  regulating  the  Appraisement  of  Imported 
Merchandise,  and  for  other  purposes.  Approved,  March  3,  1851. 
Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America,  in  Congress  assembled.  That  in  all  cases 
where  there  is  or  shall  be  imposed  any  ad  valorem  rate  of  duty  on 
any  goods,  wares,  or  merchandise  iinported  into  the  United  States,  it 
siiall  be  the  duty  of  tlie  collector  within  whose  district  the  same  shall 
bo  imported  or  entered,  to  cause  the  actual  market  value  or  wholesale 
price  thereof,  at  tiie  period  of  the  exportation  to  the  United  States,  in 
the  priiici|)al  markets  of  liie  country  from  which  the  same  shall  have 
been  imixnted  into  the  Tnited  States,  to  be  appraised,  estimated,  and 
ascertained ;  and  to  such  value  or  price  shall  be  added  all  costs  and 


Circular  of  November  25th,  1S46,  12th  paragraph  to  the  20th 
— indeed  to  the  whole  of  that  circular. "^      From  the  12th 

charges,  except  insurance,  and  including  in  every  case  a  charge  for 
commissions  at  the  usual  rates,  at  the  true  value  at  the  port  where 
the  same  may  be  entered,  upon  which  duties  shall  be  assessed. 

Sec.  2.  And  be  it  further  enacted.  That  the  certificate  of  any  one  of 
the  appraisers  of  the  United  States,  of  the  dutiable  value  of  any  im- 
ported merchandise  required  to  be  appraised,  shall  be  deemed  and 
taken  to  be  the  appraisement  of  such  merchandise  required  by  existing 
laws  to  be  made  by  such  appraisers.  And  where  merchandise  shall 
be  entered  at  ports  where  there  are  no  appraisers,  the  certificate  of 
the  revenue  officer  to  whom  is  committed  the  estimating  and  collection 
of  duties,  of  the  dutiable  value  of  any  merchandise  required  to  be  ap- 
praised, shall  be  deemed  and  taken  to  be  the  appraisement  of  such 
merchandise  required  by  existing  laws  to  be  made  by  such  revenue 
officer. 

^Circular  Instrnctions  to  Collectors  and  other  Officers  of  Customs- 

Treasury  Department,  > 

November  25,  1846.  ^ 
For  the  government  of  the  respective  officers  of  the  customs  in 
carrying  into  efTect  the  provisions  of  the  annexed  act  of  Congress, 
approved  30th  July,  1846,  entitled  "  An  act  reducing  the  duty  on 
imports  and  for  other  purposes,"  the  following  instructions  and  regu- 
lations are  issued,  and  a  strict  compliance  therewith  enjoined. 
******** 

The  additions  authorized  by  the  eighth  section  to  be  made  by  the 
owner,  consignee,  or  agent  "  in  the  entry  to  the  cost  or  value  given 
in  the  invoice"  where  goods  have  been  actually  purchased,  as  also 
the  costs  and  charges  referred  to,  must  be  added  at  the  time  of  mak- 
ing entry  of  the  goods,  and  cannot  be  done  subsequently.  This  priv- 
ilege is  obviously  intended  to  afford  the  party  an  opportunity  to  re- 
lieve himself  from  the  additional  duty  imposed  by  this  section,  where 
the  appraised  value  shall  exceed  by  ten  per  centum  or  more,  the  value 
"  so  declared  on  the  entry,"  consequently  any  such  additions  made 
as  aforesaid  are  not  obligatory  upon,  or  to  control  the  judgment  of 
the  appraisers  in  estimating  the  value  of  the  goods  in  question,  who 
are,  nevertheless,  required  to  make  appraisement  of  the  same  in  con- 
formity with  the  provisions  of  existing  laws. 

The  principle  upon  which  the  appraisement  is  based  is  this:  that 
the  actual  value  of  articles  on  ship  board  at  the  last  place  of  shipment 
to  the  United  States,  including  all  preceding  expenses,  duties,  costs, 
charges  and  transportation,  is  the  foreign  value  upon  which  the  duty 
is  to  be  assessed.  The  costs  and  charges  that  are  to  be  embraced  in 
fixing  the  valuation  over  and  above  the  value  of  the  article  at  the  place 
of  growth,  production  or  manufacture,  are, 

1st.  The  transportation,  shipment  and  transhipment,  with  all  the 
expenses  included,  from  the  place  of  growth,  production,  or  manu- 
facture, whether  by  land  or  water  carriage,  to  the  vessel  in  which 


8 

paragraph  I  quote,  "The  additions  authorised  by  the  8th 
"Section,  to  be  made  by  the  owner  ^c,      *      *      *      in  the 

shipment  is  made  to  the  United  States.  Included  in  these  estimates 
is  the  value  of  the  sack,  package,  box,  crate,  hogshead,  barrel,  bale, 
cask,  can,  and  covering  of  all  kinds,  bottles,  jars,  vessels,  and  demi- 
johns. 

2d.  Commission  at  the  usual  rate,  but  in  no  case  less  than  two 
and-a-half  per  cent,  and  where  there  is  a  distinct  brokerage,  that  to 
be  added. 

3d.  Export  duties,  including  such  duties  at  all  places  from  the 
place  of  the  growth,  production,  or  manufacture,  to  the  last  place  of 
shipment  to  the  United  States. 

4th.  Cost  of  placing  cargoes  on  board  ship,  including  drayage, 
labor,  bill  of  lading,  lighterage,  town  dues  and  shipping  charges, 
dock  and  wharf  dues,  and  all  charges  to  place  the  article  on  shipboard. 

Discounts  are  never  to  be  allowed  in  any  case  except  on  articles 
w^liere  it  has  been  the  uniform  and  established  usage  heretofore,  and 
never  more  than  the  actual  discount  positively  known  to  the  ap- 
praiser. 

The  freight  from  the  last  place  of  shipment  to  the  United  States  is 
not  to  be  included  in  the  valuation,  and  insurance  is  also  excluded  by 
law. 

The  eighth  section  provides,  in  certain  cases,  for  an  addition  of 
"  twenty  per  cent,  ad  valorem  on  such  appraised  value."  This 
twenty  per  cent,  is,  as  the  law  declares,  an  addition  of  a  duty  of 
twenty  per  cent,  on  the  appraised  value,  and  not  a  per  centage  upon 
the  duty.  Thus,  if  the  duty  upon  such  appraised  value  be  twenty 
per  cent,  under  the  law,  the  addition  of  twenty  per  cent,  would  raise 
the  duty  to  be  assessed  to  forty  per  cent.  ;  or,  if  thirty  per  cent.,  to 
fifty  per  cent.,  and  so  on — making  in  all  cases  an  actual  addition  of 
twenty  per  cent,  to  the  rate  of  duly. 

Inasmuch  as  this  section  gives  the  importer  the  fullest  opportunity 
of  guarding  against  the  imposition  of  this  additional  duty,  by  author- 
izing him  in  all  cases,  notwithstanding  the  invoice,  to  raise  the  value 
to  tlie  true  market  rate,  including  all  costs  and  charges  ;  differing  in 
this  respect  from  former  provisions  ;  it  is  not  expected  that  the  De- 
I)artment  will  be  called  upon  to  interpose  to  relieve  any  importer  from 
the  payment  of  this  additional  duty  of  twenty  per  cent. 

This  section  further  provides,  '"That  under  no  circumstances  shall 
the  duty  be  assessed  upon  an  amount  less  than  the  invoice  value,  any 
law  of  Congress  to  the  contrary  notwithstanding." 

******** 

In  the  appraisement  of  any  wines,  liquors,  fruits,  sugars,  segars, 
oils,  preserves,  and  such  like  articles,  in  warehouse,  and  which  have 
been  designated  in  pursuance  of  law  by  the  collector  for  appraise- 
ment, llie  appraisers  are  at  liberty  to  exercise  a  sound  discretion  in 
regard  to  the  (piantity  or  sample  of  the  article  to  be  withdrawn  for 
examination  from  tlic  cask,  box,  or  vessel,  in  which  it  maybe  contain- 
ed. And  the  storekeeper  will  be  required  to  deliver  to  tlie  appraisers, 
upon  their  written  order,  such  quantities  or  samples  of  the  articles 


"  entry,  to  the  cost  or  value  given  in  tlie  invoice,  &c.,  *  ^ 
"  as  also  the  cost  and  charges  referred  to,  must  be  added  at  the 
"  time  of  making  entry  of  the  goods,  and  cannot  be  done 
"  subsequently.  This  privilege  is  obviously  intended  to  afford 
"the  party  an  opportunity  io  relieve  hiviself  komXhe  additional 
"duty  imposed  by  this  (Sth)  Section,  where  the  appraised  value 
"  shall  exceed  by  ten  per  centum  or  more,  the  value  "  so  declared 
"on  the  entry,"  consequently  any  such  additions  made  as 
"  aforesaid  are  not  obligatory  upon  or  to  control  the  judgement 
*'  of  the  appraisers  in  estimating  the  value  of  the  goods  in 
"  question,  who  are,  nevertheless,  required  to  make  appraise- 
"  ment  of  the  same  in  conformity  with  the  provisions  oi  existing 
"  laws." 

I  think  the  law  clearly  prescribes  what  additions  the  owner 
^c,  may  make,  "  in  the  entry,  to  the  cost  or  value  given  in 
the  invoice,"  and  I  think  it  equally  clear  that  the  owner  must 
make  them,  or  abide  the  consequences,  07i  appraisevient,  of  his 
omission  to  do  so.  My  mind  is  as  clear  now,  as  it  was  in 
March  185 1 ,  that  the  power  is  lodged  no  where,  except  in  the 
appraisers,  after  appraise^nent,  to  make  additions  to  invoices. 
The  owner,  at  the  time  of  entry,  is  only  allowed  to  add  to  the 
value  of  his  invoice — on  his  entry.  The  invoices  must  be 
presented  "  in  the  sayne  state  in  lohich  they  loere  received." 

Again,  allow  me  to  refer  particularly  to  the  whole  of  Circular 
No.  23,  of  October  12th,   1849,^  and  to  quote  therefrom. 

designated  for  appraisement  as  they  may  deem  necessary  for  the  pur- 
poses aforesaid.  These  samples,  whenever  practicable,  are  to  be  re- 
turned to  the  public  store  on  completion  of  the  examination  and  ap- 
praisement. For  the  information  of  the  appraisers,  it  is  deemed 
proper  to  require  that  in  all  cases  where  appraisements  are  ordered  on 
entry  of  any  goods,  the  collector  shall  cause  to  be  minuted  in  pencil 
at  the  time,  on  the  invoice,  opposite  tlie  articles,  the  schedule  by  let- 
ter in  tlic  tariff  of  1846,  under  which,  in  the  opinion  of  the  collector, 
the  duty  is  to  be  levied.  #**#*** 
R.  J.  WALKER,  Secretary  of  the  Treasury. 

*L'irt'uIiir  Iiislruclions  to  Collectors  and  other  Officers  of  Customs. 

Treasury   Department,  ? 

October  12,  1S49.  \ 
The  following  instructions  and  regulations  are  issued  for  the  gov- 


10 

"  Invoice?  produced  on  entry,  sworn  to  and  duly  certified,  &c., 
"  must  be  immediately  sent  to  the  United  States  Appraisers." 
*  *  "  The  United  States  Appraisers  and  other  persons 
"  employed  in  their  department  should  be  careful  not  to  express 
"  opinions  in  regard  to  the  value  of  any  goods  not  submitted 
"  for  their  official  action." 

ernment  of  the  officers  of  the  Customs,  with  a  view  to  insure  uni- 
formity at  the  respective  ports  in  the  practical  execution  of  certain 
provisions  of  the  Revenue  and  Collection  laws,  deemed  essential  for 
the  proper  secuiity  of  the  revenue. 

First.  It  is  represented  that  importers  are  in  the  practice  of  omit- 
ting to  produce  invoices  of  merchandise  on  the  alleged  ground  that 
none  have  been  received,  and  asking  entry  to  be  allowed  on  appraise- 
ment under  the  provisions  of  the  2d  section  of  the  supplemental  Col- 
lection act  of  1st  March,  1823. 

The  frequency  of  these  occurrences  forbid  the  idea,  that  the  non- 
reception  of  an  invoice  usually  proceeds  from  mistake  or  accident,  as 
contemplated  by  the  act,  but  induces  the  belief  of  intention  and  de- 
sign, probai)ly  with  the  view  of  evading  the  additional  duty  imposed 
by  the  17th  section  of  the  act  of  30th  August,  1812,  and  the  8th  sec- 
tion of  the  existing  Tariff  act  of  30th  July,  1846.  In  all  cases  of  this 
kind,  application  by  the  owner  or  importer  must  be  made  in  writing, 
through  the  Collector,  to  the  Department,  for  permission  to  enter  any 
such  goods  on  appraisement,  said  application  to  be  authenticated  by 
the  oath  or  affirmation  of  the  party,  setting  forth  that  no  invoice  of 
said  goods  has  been  received,  and  the  cause,  to  the  best  of  his  knowl- 
edge and  belief,  to  be  accompanied  by  a  statement  of  the  Collector  of 
all  the  circumstances  attending  the  transaction  within  the  knowledge 
of  said  Collector. 

Where  permission  to  make  entry  shall  be  refused  by  the  Depart- 
ment, the  goods,  wares,  and  merchandise  must  be  deposited  in  public 
store,  there  to  remain  at  the  expense  and  risk  of  the  owner,  until  such 
invoice  be  produced,  subject  to  the  provisions  of  existing  laws. 

Where  entry  may  be  ])ermilled  by  tiie  Department,  bond  must  first 
be  taken  with  due  security  for  the  production  of  a  proper  invoice  of 
the  same,  within  the  time  prescribed  in  the  2d  section  of  the  act  of  1st 
March,  1823,  in  a  penal  sum  equal  to  double  the  amount  of  the  esti- 
mated duties  on  the  entire  imi)ortation  ;  whereupon  entry  on  appraise- 
mont  may  take  place,  and  on  due  jiayment  of  the  duties,  permit  for 
delivery  of  the  goods  may  be  granted.  Upon  production  of  the  in- 
voice, the  importer  must,  in  pursuance  of  his  bond  aforesaid,  pay  any 
amount  of  duly  to  which  it  may  appear  by  such  invoice  the  said  goods, 
wares,  and  merchandise  are  subject  over  and  above  the  amount  of 
duties  estimated  on  said  appraisement. 

No  entry  for  warehousing  can  he  allowed,  where  no  invoice  accom- 
panies the  importation. 

Srcnrul.  Additions  to  entries  of  purchased  goods,  under  the  8th  sec- 
tion of  the  Tarili'act  of  30th  July,  1810.  Where  goods  have  been 
actually  purchased,  the  law  requires  the  invoice  to  st^ate  the  true  cost, 


11 

If  I  do  not  misapprehend  the  meaning  of  language,  "  the 
United  States  Appraisers  and  all  other  persons  employed  in 
their  department,"  oxe  forbidden  the  expression  of  an  opinion 
relating  to  the  value  of  an  invoice,  or  the  goods  and  charges  in 
an  invoice,  which  is  the  same  thing,  until  it  has  undergone  the 

and  not  the  market  value  abroad,  on  which  value,  with  certain  added 
charges,  the  duties  are  to  be  assessed.  The  privilege,  therefore, 
given  in  the  8th  section  of  the  act  referred  to,  is  to  enable  importers 
of  any  goods  that  have  been  actually  purchased,  on  making  entry  of 
the  same,  to  add  to  the  cost  given  in  the  invoice  to  bring  it  up  to  tire 
true  market  value  abroad,  and  by  so  doing,  exempt  the  goods  from  the 
additional  duty  imposed  by  said  section.  The  additions  contemplated 
by  the  law  in  such  cases  must  take  place  at  the  time  of  making  entry, 
and  cannot  be  allowed  at  any  subsequent  period. 

Where  imported  goods  have  been  obtained  by  the  owner  in  any 
other  way  than  by  actual  pwchasc,  ihe  law  requires  the  invoice  to  ex- 
hibit the  fair  market  value  abroad,  consequently  the  privilege  of  the 
8th  section,  before  referred  to,  does  not  inure  in  such  cases,  and  no 
addition  to  the  market  value  declared  in  the  invoice  can  be  allowed  at 
the  time  of  making  entry.  If  the  appraised  value  in  these  cases  shall 
exceed  by  ten  per  centum  or  more  the  invoice  value,  then  the  addi- 
tional duty  imposed  by  the  17th  section  of  the  Tariff  act  of  30th  Au- 
gust, 1812,  must  be  exacted. 

In  cases  w  here  on  proper  ascertainment  there  shall  prove  to  be  an 
excess  of  quantity  of  any  article  or  articles  over  the  quantity  stated  in 
the  invoice,  and  the  United  States  appraisers  shall  be  of  opinion  that 
such  excess  dues  not  arise  from  mistake,  accident,  or  other  excusable 
cause,  but  from  fraudulent  intent  and  design  on  the  part  of  the  ship- 
per, and  the  Collector  concurring  in  such  opinion,  the  invoice  and  im- 
portation should  be  deemed  fraudulent,  and  seizure  and  proceedings 
to  confiscate  the  goods  should  immediately  take  place.  But  where 
no  intention  of  fraud  is  manifested  in  the  opinion  of  the  apprai-^^ers  and 
Collector,  the  proper  duty  should  be  exacted  on  the  full  quantity  as- 
certained, together  with  the  additional  duty  where  the  same  may  ac- 
crue by  reason  of  any  excess  in  quantity  over  that  given  in  the  entry. 

Where  the  value  declared  in  the  entry  shall,  on  due  appraisement 
of  the  goods,  be  found  to  be  so  far  below  the  foreign  cost  or  market 
value  as  to  raise  a  presumption  of  being  fraudulently  invoiced,  seizure 
and  confiscation  of  the  goods  should  take  place  under  the  provisions 
of  the  act  of  2d  March,  179!);  and  prosecution  of  the  offending 
party,  undet  the  19th  section  of  the  Tariff  act  of  30th  August,  1842, 
instituted. 

Third.  Invoices  presented  on  entry  of  any  merchandise  must,  in 
pursuance  of  law,  be  deposited  in  the  custom-house,  and  should 
not  be  delivered  to  the  importer  or  his  agent  for  any  purpose  whatso- 
ever;  and  no  merchandise  that  may  be  consigned  "  to  order"  can  be 
admitted  to  entry  without  an  invoice,  verified  according  to  law. 

Invoices  produced  on  entry,  sworn  to  and  duly  certified  as  required 
by  the  23d  section  of  the  act  of  1st  ]\Iarch,  1823,  must  be  immediately 


12 

form  of  entry,  perfect  and  entire  on  the  part  of  the  importer, 

and  comes  to  the  appraiser's  office  from  the  collector's  office 

"  submitted  for  their  official  action." 

You  ask  me  to  give  you  explicit  information  whether  I 

consider  the  duty  of  translating  invoices  and  adding  charges 

« . . 

sent  to  the  United  States  appraisers,  and  be  properly  registered  in 
their  office.  The  appraisers  will  then  deliver  thern  to  such  examiner 
as  they  may  think  proper ;  but  in  no  case  should  the  owner  or  im- 
porter be  allowed  to  indicate  or  designate  the  examiner  or  appraiser 
of  his  goods.  The  course  prescribed  in  the  second  paragraph  of  the 
circular  instructions  of  tlie  12th  June,  1848,  in  reference  to  appraise- 
ments to  ascertain  damage,  is  to  be  observed  in  all  other  cases  of  ap- 
praisement. 

Fourth.  Bonds  required  by  the  provisions  of  the  lOth  section  of  the 
act  of  1st  March,  1823,  for  the  production  of  a  duly  authenticated  in- 
voice, must  be  exacted  in  all  cases,  irrespective  of  the  value  of  the 
merchandise  embraced  iu  the  importation  ;  and  on  failure  to  produce 
the  verified  invoice  within  the  specified  time,  payment  of  the  bond 
must  be  promptly  enforced.  The  same  course  must  be  pursued  in 
respect  to  bonds  taken  for  the  production  of  consular  certificates  of  the 
value  of  depreciated  currencies,  as  well  as  all  bonds  taken  in  cases  of 
transportation  or  exportation  of  merchandise  under  the  Warehousing 
or  Drawback  acts. 

Fiflh.  VVhere  goods  in  any  package  or  packages  ordered  to  ap- 
praisers' stores  may,  on  appraisement,  be  advanced  in  value  beyond 
the  value  declared  in  the  entry,  the  entire  importation  should  be  ap- 
praised, and  the  duties  assessed  accordingly,  except  where  the  im- 
porter may  consent  that  the  advanced  value  on  the  portion  of  goods  so 
appraised  shall  apply  to  the  residue  of  the  same  description  of  goods 
embraced  in  the  importation,  in  which  case  an  appraisement  of  the 
entire  importation  need  not  be  made. 

Sixth.  In  respect  to  oaths  or  affirmations  required  to  be  taken  un- 
der any  Collection  or  Revenue  law  of  the  United  Slates,  it  is  to  be 
remarked,  where  any  person  shall  knowingly  and  willingly  swear  or 
affirm  falsely,  or  shall  procure  any  person  to  swear  or  affirm  falsely, 
the  person  so  ofl^euding  should  be  prosecuted  under  the  provisions  of 
the  13th  section  of  the  act  entitled  "  An  act  more  effectually  to  pro- 
vide for  the  i)unishment  of  certain  crimes  against  the  United  States," 
&c.,  approved  3d  March,  1825. 

Seventh.  Wherever  a  vessel  may  he  used  as  avvarehouse  construc- 
tively, an  officer  of  the  Customs  must  be  placed  on  board  such  vessel, 
and  remain  day  and  night,  at  the  expense  of  the  party  desiring  the 
privilege,  during  the  time  the  vessel  remains  in  port. 

In  addition  to  the  regulations  presoril)ed  in  the  IGth.  17th,  and  18th 
sections  of  the  Warehousing  instructions  of  the  17th  February,  1849, 
in  the  case  of  merchandise  withdrawn  from  public  warehouse  to  be 
transported,  and  re- warehoused  in  another  district,  the  following 
requirements  are  to  be  observed  : 

1st.  Permits  issued  for  withdrawal  of  any  such  merchandise  from 


13 

thereto  (of  course  before  entry)  as  properly  belonging  to  my 
office.  I  answer,  I  do  not.  On  the  contrary,  I  think  Circular 
No.  23  forbids  it.  I  think  any  addition  to,  or  alteration  of  an 
invoice,  by  any  one,  after  it  has  been  sworn  to  as  a  true  invoice 
by  an  exporter,  before  entry  by  the  importer,  to  be  illegal.     I 

■warehouse  must  be  placed  in  the  hands  of  an  Inspector  of  the  Customs 
to  superintend  the  lading  of  the  same,  and  a  return  to  that  eifectmade 
by  said  Inspector  upon  the  transportation  entry. 

2d.  Upon  receipt,  by  the  Collector  of  the  port  to  which  the  mer- 
chandise may  be  destined  for  re-warehousing,  of  the  triplicate  copy  of 
entry  and  certified  invoice,  said  Collector  shall,  on  the  arrival  of  the 
merchandise,  direct  an  Inspector  of  the  Customs  to  take  charge  of  the 
same,  and  deposit  it  in  public  store. 

Eighth.  It  is  represented,  that,  at  some  of  the  ports,  clerks  of  com- 
mercial firms,  brokers,  and  agents  of  express  lines,  are  permitted  to 
make  oath  and  entry  of  merchandise  imported  by  other  persons.  On 
this  point  it  is  to  be  observed,  that  where  the  owner  or  consignee  is 
present  at  the  port  of  importation,  oath  and  entry  must  be  made  by 
such  owner  or  consignee,  and  no  entry  can  be  permitted  to  be  made 
by  any  clerk  or  agent,  except  where  duly  authorized  to  act  during  the 
necessary  absence  of  the  owner  or  consignee.  Nor  can  any  clerk  or 
hired  person  in  the  constant  employment  of  another,  become  principal 
or  surety  to  any  bond  to  which  his  employer  is  a  party. 

Ninth.  It  is  alleged  that  persons  employed  in  duties  in  relation  to 
the  collection  of  the  revenue  at  some  of  the  custom-houses  are  in  the 
practice  of  preparing  papers,  returns,  &c.,  for  importers  and  others, 
transacting  business  with  the  custom-house,  and  receiving  for  such 
services  compensation  or  pay  not  authorized  by  law.  This  practice  is 
illegal,  and  Collectors  are  enjoined,  in  all  cases  of  the  kind  coming  to 
their  knowledge,  to  enforce  the  provisions  of  the  73d  section  of  the 
act  of  2d  March,  1799,  and  the  17th  section  of  the  act  of  7th  May, 
1822. 

Tenth.  The  United  States  appraisers,  and  other  persons  employed 
in  their  department,  should  be  careful  not  to  express  opinions  iu  re- 
gard to  the  value  of  any  goods  not  submitted  for  their  official  action. 

Eleventh.  Clerks  or  other  persons  employed  in  the  appraisers'  or 
other  public  stores,  are  expressly  prohibited  from  appropriating  to 
their  use,  or  selling  or  disposing  of  any  article  that  may  have  been 
used  for  covering  or  securing  any  imported  merchandise,  as  also  the 
drainage  of  sugar,  leakages  of  molasses,  liquors,  &c. 

Tioelfth.  The  particular  attention  of  Collectors  is  called,  and  a 
strict  observance  requested,  to  the  circular  instructions  issued  by  the 
Department,  under  dale  of  the  20th  August,  1845,  respecting  the 
proper  verification  of  invoices,  it  being  represented  by  some  of  the 
Consuls,  that  the  law  and  instructions  are  frequently  disregarded  by 
foreign  shippers,  and  are  not  duly  enforced  by  Collectors  at  some  of 
the  ports. 

W.  M.  MEKEDITII, 

Secretary  of  the  Treasury. 


14 

think  the  power  to  add  to  the  entry,  over  the  value  stated  in 
such  invoice,  rests  solely  with  the  importer,  at  the  time  of  entry, 
and  subsequently,  on  appraisement,  should  it  be  found  neces* 
sary,  with  the  United  States  Appraisers. 

The  law  points  out  to  the  importer  in  the  8th  Section  of  the 
Act  of  the  30th  July,  1846,  his  privilege.  If  he  chooses  to  have 
his  invoice  submitted  for  appraisement,  without  the  addition  of 
charges,  he  must  abide  the  consequences.  The  law  gives  him 
his  option. 

I  also  think  that  the  Collector  can  properly  call  upon  the 
importer  to  furnish  a  copy  of  an  invoice  he  may  receive  in  a 
foreign  language,  and  which  he  may  present  at  the  Custom 
House  for  entry,  translated  into  the  language  in  which  the 
laws  of  the  United  States  are  written. 

With  these  views,  I  respectfully  return  inclosed  herewith, 
the  Invoice  received  in  your  letter  of  9th  instant. 
I  ara,  very  respectfully, 

Your  obedient  servant, 

J.  VINCENT  BROWNE,  Appraiser. 
Hon.  T.  Butler  King,  Collector. 


[Note. — As  the  question  of  the  Collector,  ^'  whether  your  present 
force,  &c.,"  is  not  referred  to  by  the  Appraiser,  it  is  presumed,  as 
the  Appraisers  are  as  distinct  from  the  Collector  as  the  Naval  Officer 
and  the  Surveyor,  and  have  the  appointment  of  their  own  force,  that 
it  was  not  considered  pertinent.] 


15 


Tlie  Collector  of  SaH  Francisco  to  the  AiHuaiser. 


Collector's  OfRce,  Custom  House,  ) 

San  Francisco,  June  11th,  1S52.  ) 
Sir:— 

I  have  received  your  letter  of  yesterday's  date.  In  it 
you  discuss  two  questions.  1st ;  As  to  a  translation  of  an 
Invoice  and  w^ho  is  to  make  it ;  and  2d,  what  additions  if  any 
are  necessary  to  be  made,  and  who  is  to  make  them.  On  the 
first  you  decide  that  you  are  "  clearly  of  the  opinion  that  it  is 
"incumbent  on  the  party  who  presents  any  paper  to  a  Custom 
"  House  of  the  United  States  to  produce  with  it  a  correct 
"translation."  Conceding  this  position  which  may  be  done 
without  affecting  the  point  at  issue,  the  question  remains,  is 
the  Custom  House  to  accept  such  translation  without  taking 
measures  to  verify  it,  and  can  it  be  verified  otherwise  than  by 
a  sworn  officer  of  the  Government  who  is  thoroughly  acquainted 
with  the  language  in  which  the  original  is  written  ?  I  am 
very  clearly  of  the  opinion  that  it  must  be  verified  by  such  an 
officer — that  we  cannot  take  any  paper  which  may  be  produced 
as  a  translation  to  be  such  without  examination.  Then  where 
must  this  be  done ;  in  the  appraisers,  or  collector's  office  ? 
Wherever  it  is  done,  it  must  be  before  the  entry  is  made,  to 
enable  the  Collector's  clerk  to  compare  and  examine  said  entry 
and  invoice  as  required  by  the  36th  Section  of  March  2d,  1799. 
As  you  decline  performing  it,  and  the  Treasury  Department 
has  directed  the  dismissal  of  the  Invoice  translator,  we  must  I 
presume  take  the  Importer's  translation  which  he  may  make 
to  subserve  his  own  interests.  I  had  heretofore  understood 
that  your  office  claimed  the  duty  of  translating  invoices  prop- 


16 

crly  belonged  to  it,  and  hence  submitted  the  question  in  my 
letter  of  the  9th  instant. 

The  2d  question  is  ;  What  additions  if  any  are  necessary 
to  be  made  and  who  is  to  make  them  ?  To  this  you  reply, 
"  I  think  the  power  to  add  to  the  entry  over  the  value  stated  in 
"  the  invoice  rests  solely  with  the  Importer,  at  the  time  of  entry., 
"  and  subsequently  on  appraisement  with  the  United  States 
"  appraisers." 

That  the  "  power  to  add  to  the  entry  over  the  value  stated 
"  in  the  invoice  rests  solely  with  the  Importer,  at  the  time  of 
"  entry  "  is  so  clear  as  not  to  admit  of  dispute.  The  question 
proposed  in  my  letter  of  the  9th  instant,  relative  to  the  additions 
of  charges,  was  intended  simply  to  refer  to  the  fact,  that  Im- 
porters desiring  to  make  entry  of  goods  have  the  right  to 
inquire  what  charges  the  Law  requires  should  be  added  to  the 
Foreign  Market  value  for  the  assessment  of  duty,  and  courtesy 
if  not  duty  requires  they  should  obtain  such  information.  In 
addition,  the  giving  of  such  information  previous  to  the  entry 
facilitates  the  transaction  of  the  Custom  House  business,  and 
obviates  the  necessity  which,  if  it  were  not  given,  would  very 
frequently  arise,  of  making  new  entries,  and  requiring  fresh 
examinations  by  the  entry  clerks. 

You  say  the  power  to  add  to  the  entry — meaning  of  course, 
as  it  is  in  reply  to  my  enquiry,  the  power  to  add  the  charges — 
rests  solely,  subsequently  to  the  entry  "  on  appraisement,  with 
"the  United  States  Appraisers."  I  must  here  very  decidedly 
differ  with  you.  This  duty  of  the  addition  of  charges  is  in  my 
opinion  solely  and  exclusively  confided  to  the  CollectoT,  as  is 
clearly  shown  by  the  whole  course  of  legislation  and  Circular 
to  which  you  have  referred. 

The  Act  approved  April  20,  1818,  (vol.  8d,  p.  433,  U.  S. 
Laws,)  section  4th  provides  that  the  ad  valorem  rates  of  duty 
"  shall  be  estimated"  (by  the  Collector  of  course,)  "  by  adding  20 
"  per  cent  to  the  actual  cost  thereof,  if  imported  from  the  Cape 
"  of  Good  Hope,  or  from  any  island,  port  or  place,  beyond  the 
"  same,  and  10  per  cent  on  the  actual  cost  thereof,  if  imported 
"  from  any  other  place  or  country,  including  all  charges,  except 


17 

"  Commissions,  outside  packages  and  insurance."  Sec.  9,  of 
same  Act  provides  for  the  appointment  of  Appraisers  in  various 
ports  who  are  "to  make  oath  diligently  and  faithfully  to 
"  examine  such  goods,  wares  and  merchandise  as  the  Collector 
"  may  direct,  and  truly  to  report  to  the  best  of  their  knowledge 
"  and  belief,  the  true  value  thereof  when  purchased  at  the 
'■'■place  or  -places  from  lohence  the  same  were  imported."  Sec. 
11,  provides  that  when  the  Collector  suspects  goods  "  have 
"been  invoiced  below  their  true  value  #  *  *  in  their 
"  actual  state  of  manufacture  at  the  place  from  whence  they  were 
^^  imported,  such  Collector  shall  direct  the  same  to  be  appraised 
"in  the  manner  prescribed  by  the  9th  Section." 

The  Act  approved  March  1st,  1823,  (vol.  3,  p.  729,)  Sec.  5 
provides  that  in  estimating  ad  valorem  duties,  to  the  "  actual 
"  cost,  if  purchased,  or  to  the  actual  value  if  procured  otherwise 
"  than  by  purchase,  or  to  the  appraised  value  if  appraised, 
"  there  shall  be  added"  (by  the  Collector  of  course,)  "  all  charges 
"  except  insurance,"  and  also  20  per  centum  or  10  per  centum 
on  the  cost  value  and  charges  according  to  the  place  whence 
imported,  with  a  proviso  that  goods  imported  from  a  country 
other  than  that  of  production  shall  be  appraised  at  the  current 
value  at  the  time  of  exportation  in  the  country  where  produced. 
Sec.  16,  gives  directions  for  the  appraisement  of  the  value  of 
the  merchandize  according  to  the  provisions  of  the  5th  Section. 

The  Act  approved  May  19th,  1828,  (vol.  4,  p.  271,)  Sec.  8, 
provides  that  in  all  cases  where  an  ad  valorem  rate  of  duty  shall 
be  imposed  it  shall  be  the  duty  of  the  Collector  "  to  cause  the  ac- 
"  tual  value  thereof  ^i  the  time  purchas6d,and  place  from  which 
"  the  same  shall  have  been  imported  into  the  United  States, 
"to  be  appraised,  estimated  and  ascertained;"  and  it  shall  be 
the  duty  of  the  Appraisers  "  to  ascertain,  estimate  and  appraise 
"  the  true  and  actual  value,  any  invoice  or  affidavit  thereto, 
"to  the  contrary  notwithstanding,  of  the  said  goods,  wares  and 
"  merchandize  at  the  time  purchased  and  place  from  wheiice  the 
^^  same  shall  have  been  imported  into  the  United  States."  To 
this  value  there  is  to  be  added  (by  the  Collector  of  course,)  all 
charges   except  insurance  and  20  per  cent  or  10  per  cent 

2 


18 

according  to  the  place  whence  imported,  and.  the  duties  are  to 
be  assessed  on  such  aggregate  amount,  and  there  is  a  proviso, 
the  same  as  that  to  the  5th  Sec.  of  the  Act  of  March  1,  1S23. 

The  Act  approved  May  2Sth,  1830,  (vol.  4,  p.  409,)  provides 
for  the  appointment  of  an  additional  appraiser  and  four  assistant 
appraisers  who  are  to  be  governed  by  the  provisions  of  law 
already  existing  in  making  appraisements. 

The  Act  approved  July  14th,  1832,  (vol.  4,  p.  5S3,)  in  Sec. 
7,  contains  precisely  the  same  directions  as  to  the  duties  of  the 
appraisers  as  Sec.  8  of  the  Act  of  May  19,  1828.  Sec.  15 
provides  that  duties  "  shall  be  estimated"  (by  the  Collector  of 
course,)  "  in  the  manner  following ;  to  the  actual  cost,  if  the 
"  same  shall  have  been  actually  purchased,  or  the  actual  value 
"  if  the  same  shall  have  been  procured  otherwise  than  by 
"  purchase,  at  the  time  and  place  when  and  where  purchased 
"  or  otherwise  procured,  or  to  the  appraised  value  if  appraised, 
"  shall  be  added  all  charges  except  insurance." 

The  Act  approved  Aug't  30th:  1842,  (vol.  5,  p.  548,)  incor- 
porates in  Sec.  16  the  provisions  of  Sec.  7  &  15  of  the  Act  of 
July  14th,  1832,  providing  that  it  shall  be  the  duty  of  the 
Collector  to  cause  the  actual  market  value  or  loholesale  price 
in  the  principal  markets  of  the  country  whence  the  goods  are 
imported  "  to  be  appraised,  estimated  and  ascertained,  and  to 
"  such  value  or  price,  to  he  ascertained  in  the  manner  provided 
"  in  this  act,  shall  be  added  all  costs  and  charges  except  insur- 
"  ance,  and  including  in  every  case,  a  charge  for  commissions 
*'  at  the  usual  rates  as  the  true  value  at  the  port  where  the 
"  same  may  be  entered,  upon  which  the  duties  shall  be 
"  assessed  ;"  and  that  it  shall  be  the  duty  of  the  appraisers  "  to 
"  ascertain,  estimate  and  appraise  the  true  and  actual  market 
"  value  and  wJiolesale  price,  any  invoice  or  affidavit  to  the 
"  contrary  notwithstanding,  of  the  said  goods,  wares  and 
"merchandize,  at  the  time  purchased,  and  in  the  principal 
"  markets  of  the  country  whence  the  same  shall  have  been 
"  imported  into  the  United  States."  Sec.  22,  also  clearly 
indicates  that  the  duty  of  the  appraisers  is  solely  to  ascertain 
the  foreign  market  value,  for  where  there  are  no  appraisers  it 


19 

imposes  the  duty  oi  ascertaining  the  foreign  value  upon  the 
revenue  officers  to  whom  is  committed  the  estimating  and 
collection  of  duties. 

The  Act  approved  30th  July,  1846,  Sec.  8,  while  it  provides 
the  owner  &c.,  may  make  such  additions  in  the  entry  to  the 
cost  or  value  given  in  the  invoice  as  will  raise  the  same  to  tlie 
trite  market  value  of  such  imports  in  the  principal  markets  of 
the  country  lohence  imported  or  where  produced,  which  is  the 
value  the  appraisers  are  to  estimate,  also  provides  that  he  may 
add  "  all  costs  and  charges  which  under  existing  laws  would 
"  form  part  of  the  true  value  at  the  port  where  the  same 

''  MAY  BE  ENTERED  UPON  WHICH  THE  DUTIES  SHOULD  BE  ASSESSED," 

thus  shewing  the  distinction  between  the  market  value  abroad, 
which  the  appraisers  are  to  ascertain,  and  the  dutiable  value 
here,  which  the  Collector  is  to  ascertain  by  the  addition  of 
those  charges  to  the  appraised  value,  if  the  importer  has  failed 
to  add  them  on  making  the  entry. 

The  Act  approved  March  3d,  1851,  also  makes  it  the  duty 
of  the  Collector  to  cause  the  actual  market  value  or  wholesale 
price  of  goods  at  the  time  of  exportation  in  the  principal  mar- 
kets of  the  country  whence  exported,  to  be  appraised,  estimated 
and  ascertained,  and  to  such  value  is  to  be  added  all  costs  and 
charges,  &c.  Circular  No.  48  very  plainly  says  that  the 
addition  of  charges  is  a  very  different  thing  to  appraising, 
estimating  and  ascertaining  the  actual  market  value  or  whole- 
sale price  at  the  period  of  exportation,  which  is  the  sole  duty 
of  the  appraisers. 

The  whole  course  of  legislation  is  therefore  clearly  and 
expressly  against  the  right  which  I  understand  you  to  claim 
in  your  letter  of  yesterday,  viz  :  the  addition  of  charges  to  the 
Foreign  market  value.  I  conceive  the  law  is  very  clear  and 
explicit,  that  it  is  the  duty  of  the  appraisers  to  ascertain  by 
all  means  in  their  power  the  true  and  actual  market  value  of 
goods  in  the  principal  markets  of  the  Country  whence  the  goods 
are  imported,  and  when  they  have  ascertained  that,  then  the 
Collector  is  to  add  the  charges  directed  by  law  to  ascertain  the 


20 

true  value  at  the  port  where  entered,  upon  which  duties  should 
be  assessed. 

The  Circular  No.  23,  to  which  you  refer  me,  only  strength- 
ens this  view,  and  the  provisions  which  you  quote  that  the 
Appraisers  and  those  connected  with  their  Department  are  to 
"  be  careful  not  to  express  opinions  in  regard  to  the  value  of 
"  goods  not  submitted  for  their  official  action,"  could  not  apply 
to  the  giving  of  information  as  to  what  charges  the  law  requires 
to  be  added  to  that  value,  when  requested  either  before  or  after 
the  invoice  is  sworn  to.  The  giving  of  such  information  is 
neither  illegal  nor  contrary  to  the  regulations  of  the  Depart- 
ment. 

For  the  future  therefore  all  charges  directed  by  law  to  be 
added  to  the  appraised  value  of  imported  merchandize  will  be 
added  in  this  office. 

Very  respectfully, 

Your  obedient  servant, 

T.  BUTLER  KING,  Collector. 
J.  Vincent  Browne,  Esq.,  U.  S.  Appraiser,  San  Francisco. 


21 


The  Appraiser  of  San  Francisco  to  the  Collector. 


Custom  House,  San  Francisco,  ) 

Appraiser's  Office,  14th  June,  1852.  \ 

Sir:— 

I  have  to  acknowledge  receipt  of  your  communication  of 
the  11th  instant. 

I  have  read  it  with  consideration ;  and  in  as  much  as  your 
views,  if  adopted,  would  change  the  whole  system  of  appraise- 
ment of  imports,  as  I  understand  that  system,  I  deem  it  my 
duty  to  submit  the  correspondence  to  the  Treasury  Department. 
The  opinions  of  the  General  Appraiser,  (Charles  Bradley, 
Esq.,)  on  his  return  here,  who  understands  and  has  charge  of 
the  adjustment  of  the  subjects  of  the  correspondence,  may  have 
more  weight  with  you  than  mine  seems  to  have  had.  To  his 
experienced  opinions  I  shall  feel  bound  to  submit,  until  a  reply 
is  received  from  the  Treasury  Department. 
Very  respectfully, 

Your  obedient  servant, 

J.  VINCENT  BROWNE,  Appraiser. 
Hon.  T.  Butler  King,  Collector. 


22 


The  Colleclor  of  San  Francisco  to  the  Appraiser. 


Custom  House,  San  Francisco,  ) 

Collector's  Office,  June  15,  1852.  \ 

J.  Vincent  Brq-wne,  Esq.,  U.  S.  Appraiser. 
Sir: — 

I  have  to  acknowledge  the  receipt  of  your  letter 
of  the  14th  instant,  stating  that  my  "  views,  if  adopted,  would 
"  change  the  whole  system  of  appraisement  of  imports,  as  I " 
(you)  "  understand  that  system,"  and  therefore  you  deem  it 
your  "  duty  to  submit  the  correspondence  to  the  Treasury 
"  Department." 

I  desire  in  acknowledging  the  receipt  of  the  above  letter  to 
call  your  attention  to  the  fact  that  my  views  do  not  affect  the 
system  of  appraisements  at  all,  but  simply  and  solely  affect  the 
question  of  who  is  to  add  certain  charges  after  the  appraisement 
required  by  law  has  been  made,  the  laws  clearly  and  explicitly, 
from  1818  dow^n  to  the  present  time  directing  those  charges 
to  be  added  to  the  appraised  value  of  Foreign  merchandize  for 
the  purpose  of  estimating  duties. 
Very  respectfully, 

Your  obedient  servant, 

T.  BUTLER  KING,  Collector. 


23 


The  Appraiser  of  San  Francisco  to  the  Secretary 
of  the  Treasury. 


Custom  House,  San  Francisco,  ) 

Appraiser's  Office,  15th  June,  1S52.  ) 
Sir:— 

Herewith  I  enclose  a  copy  of  correspondence  between 
Mr.  King  the  Collector  of  this  District,  and  myself  upon  the 
subject  of  Appraisements,  &c.,  to  which  allow  me  to  invite  the 
attention  of  Department.     ^         ^         ^         #         #         # 
I  am,  very  respectfully, 

Your  obedient  servant, 

J.  VINCENT  BROWNE,  Appraiser 
Hon,  Thomas  Corwin,  Sec'ry  of  the  Treasury,  Washington. 


24 


Tlie  Appraiser  of  San  Francisco,  to  the  Appraiser 
at  large. 


Custom  House,  San  Francisco,  ) 

Appraiser's  Office,  22d  June,  1852.  \ 

Charles  Bradley,  Esq.,  U.  S.  General  Appraiser,  now  at 
San  Francisco. 

Sir  :— 

I  avail  myself  of  your  return  from  your  Southern  tour,  to 
submit  to  you  the  correspondence  betwixt  the  Collector  of  this 
District  and  myself,  on  the  subject  of  appraisements  and  the 
translating  of  invoices,  and  to  ask  your  own  opinions  upon 
those  subjects. 

You  are  aware  that,  instead  of  requiring  of  the  importer, 
according  to  law,  to  place  upon  the  entry  of  his  goods,  all  the 
dutiable  charges  thereon,  the  Collector  has  assumed  to  add  to 
such  entry,  indiscriminately,  2|  per  cent,  as  such  charges^ 
The  absurdity  of  such  course  I  have  failed  to  impress  upon 
him,  although  I  have  presented  this  strong  case  :  "  A  package 
"  of  Jewelry  valued  at  S5,000  ;  the  charges  upon  which  could 
"  not,  exclusive  of  purchasing  commission,  exceed  $10,  is 
"  saddled  with  "  Shipping  charges"  2|  per  cent ;  while  a  cargo 
"  of  Lumber  valued  on  shore  at  $5,000,  is  charged  with  the 
"  same  shipping  charges  only,  viz,  2|  per  cent."  I  am  induced 
to  believe  that  such  course  has  led  many  honest  importers  into 
the  error  of  supposing,  that  the  addition  of  2|  per  cent  as 
"  charges  "  to  their  entry,  when  the  actual  charges  were  omitted 
in  their  invoices,  was  the  law  in  the  case  ;  and  that  they  have 
informed  their  correspondents  abroad  this  was  the  case,  thus 


25 

disseminating  error,  and  causing  bitter  feelings  towards  my 
office,  when  my  duty  requires  me,  on  appraisement,  to  add  the 
actual  dutiable  charges  to  their  invoices. 

It  seems  to  me  that  no  honest  importer,  if  made  aware  o  f 
the  legal  dutiable  charges  required  of  him  to  be  added  to  his 
invoices,  or  if  therein  omitted,  to  be  added  to  his  entry,  (which 
I  believe  you  are  aware  I  have  always  endeavored  to  point  out 
to  them  and  to  impress  upon  them,)  would  fail  to  add  them 
himself. 

I  cannot  comprehend  a  state  of  obtuseness  of  mind  that  can 
construe  "  Commission  at  the  usual  rate,  but  in  no  case  less 
than  two  and  a  half  per  cent,  and  where  there  is  a  distinct 
brokerage,  that  to  be  added,"  into  Shipping  Charges  at  two 
and  a  half  per  cent.  The  words  "  a  Commission,"  are  as  well 
understood  in  a  commercial  sense,  as  any  others  in  our  tongue. 
The  dictionary  definition  of  Commission  is,  "  the  allowance 
"  made  to  a  factor  or  commission  merchant  for  transacting 
"  business."  "  In  commerce^  the  state  of  acting  under  authority 
"  in  the  purchase  and  sale  of  goods  for  another.  To  trade  or 
"  do  business  on  commission,  is  to  buy  or  sell  for  another  by  his 
•'  authorit}''.  Hence,  the  allowance  made  to  a  factor  or  com- 
"  mission  merchant  for  transacting  business,  which  is  a  certain 
''rate  per  cent,  of  the  value  of  the  goods  bought  or  sold." 

However,  in  this  correspondence  I  have  given  the  law  and 
circular  instructions,  which  is  the  law  for  our  governance,  and 
have  plainly  stated  my  views  of  them.  The  Collector  has  done 
the  same.  I  shall  be  glad  to  have  your  views,  and  will  conform 
my  practice  to  them,  till  reversed  by  Treasury  Department,  to 
which  I  have  submitted  the  correspondence 
I  am,  very  respectfully. 

Your  obedient  servant, 

J.  VINCENT  BROWNE,  Appraiser. 


26 


The  Appraiser  at  large,  to  the  Appraiser  of  San 
Francisco. 


San  Francisco,  June  23d,  1S52. 
Sir : — 

I  am  in  receipt  of  your  note  of  yesterday,  with  the 
accompanying  correspondence  of  the  Collector  of  this  District 
and  yourself  in  relation  to  the  subject  of  translating  invoices 
and  the  addition  of  charges  thereto. 

I  have  carefully  examined  the  correspondence  referred  to, 
and  fully  concur  with  your  views  in  relation  to  both  subjects. 
The  ground  taken  by  you  is  in  accordance  with  law  and  there- 
fore incontrovertible. 

I  am  aware  of  the  practice  you  mention,  that  when  there  are 
no  "  charges  "  named  on  an  invoice,  there  is  added  to  the  entry 
in  the  Collector's  office,  as  Shipping  charges,  2J  per  cent, 
indiscriminately,  upon  every  species  of  merchandize.  I  have 
endeavored,  as  you  say  you  have  done,  to  correct  it.  It  has 
been  represented  to  me  that  there  is  a  law  commanding  this 
charge  to  be  made ;  I  have  asked  for  it,  but  it  has  not  been 
shewn  to  me ;  its  absurdity  would  contradict  the  idea  of  its 
existence. 

It  is  unquestionably  the  duty  of  the  importer  of  merchandize 
to  add  to  his  entry,  all  the  legal  charges,  if  they  should  be 
omitted  on  his  invoice.  It  is  a  privilege  granted  to  him  fcy  the 
8th  Section  of  the  Tariff  act  of  1S46,  not  granted  by  any  other 
act ;  and  if  he  does  not  do  it,  he  must  suffer  the  consequences. 

And  it  is  equally  unquestionable,  that  if  the  requirements  of 
law  in  these  cases,  were  made  known  to  importers,  where  it 
should  be  found  necessary,  at  the  "  Entry  Desk  "  in  the  Col- 


27 

lector's  office,  at  the  time  of  entry,  there  would  be  found  very 
few  who  would  not  add  the  actual  charges  upon  their  importa- 
tions. 

Respectfully, 

CHARLES  BRADLEY,  Gen'l  Appraiser. 
J.  Vincent  Browne,  Esq.,  U.  S.  Appraiser,  San  Francisco. 


28 


The  Secretary  of  the  Treasury  to  the  Appraiser 
of  San  Francisco. 


Treasury  Department,  ) 

August  llth  1852.  3 
Sir:— 

Your  letter  of  the  15tli  June  last  and  accompanying 
papers  respecting  the  powers  and  duties  of  yourself  and  Collec- 
tor in  reference  to  dutiable  charges,  have  been  received  and 
examined,  and  I  forward  for  your  information  as  to  the  views 
of  the  Department,  a  copy  of  a  letter  to  the  Collector  on  the 
subject,  under  this  date. 

Very  respectfully, 

Your  obedient  servant, 

THOS.  CORWIN,  Sec'y  of  the  Treasury. 

J.  Vincent  Buowne,  Esq.,  U.  S.  Appraiser,    San  Francisco, 
California. 


29 


The  Secretary  of  the  Treasury  to  the  Collector 
of  San  Francisco,  California. 


Treasury  Department,  > 

August  11th,  1852.  I 

Sir:— 

I  acknowledge  the  receipt  of  your  letter  of  15th  June 
last,  and  the  accompanying  papers,  presenting  for  the  consider- 
ation of  the  Department,  the  subject  of  the  respective  powers 
and  duties  of  the  Collector  and  Appraisers,  as  to  the  determi- 
nation of  the  charges  liable  to  duty. 

Having  carefully  considered  the  subject,  I  am  of  the  opinion 
that  it  falls  within  the  province  of  the  Appraisers  to  determine 
the  amount  of  dutiable  charges.  To  say  nothing  of  other 
provisions  of  law  and  the  general  scope  of  the  duties  and 
powers  of  the  Appraisers,  this  would  seem  to  follow  from  the 
terms  of  the  8th  Section  of  the  Tariff  act  of  1846. 

It  is  there  made  the  duty  of  the  Appraisers,  after  the  Importer 
has  made  an  entry,  to  ascertain  the  dutiable  value  of  the 
importation,  to  be  compared  with  the  value  declared  on  the 
entry.  The  dutiable  value  necessarily  includes  the  charges 
liable  to  duty,  and  as  the  Appraisers  are  required  to  ascertain 
the  former,  it  follows  as  a  matter  of  course,  that  they  must 
determine  the  latter  also.  Indeed,  it  would  seem  to  fall  natu- 
rally and  properly  within  the  province  of  the  Appraisers,  who 
are  supposed  to  be  conversant  with  the  subject,  to  ascertain 
and  determine  the  dutiable  charges,  as  well  as  the  general 
market  value  abroad  of  foreign  imports.  ♦ 

As  to  the  question,  by  whom  the  translation  into  English, 
of  an  Invoice  in  a  foreign  tongue,  is  to  be  furnished,  I  have  to 


3.5494.'? 


30 

state,  that  it  is  the  duty  of  the  Importer  who  offers  to  make  an 
entry  at  the  Custom  House,  to  present  it  in  an  intelligible  form. 
The  law  of  1799  requires  him  to  make  it  in  writing  ;  and  that 
it  shall  comprise,  among  other  things,  all  the  items  embraced 
in  an  invoice.  Of  course,  the  entry  thus  made  in  writing, 
must  be  in  the  English  language  ;  and  the  requirement,  surely, 
presupposes  a  translation  (if  the  Invoice  is  in  a  foreign  tongue) 
or  an  understanding  of  it  at  least,  by  the  person  preparing  or 
making  the  entry.  For  the  purpose  of  comparing  the  Invoice 
and  entry  it  will  be  competent  for  you  to  require  the  Importer 
to  present  with  his  entry  a  translation  of  the  Invoice,  verified 
and  authenticated,  if  necessary,  by  some  competent  Linguist ; 
and  it  is  not  likely  that  the  Importer  can  fail  to  find  at  your 
port  some  person,  in  whose  competency  in  that  respect  you 
could  safely  confide.  It  is  presumed  also,  that  at  San  Fran- 
cisco, there  are  persons  whose  business  or  profession  is  that  of 
a  Translator  of  papers  connected  with  commerce  or  the  courts. 
A  translation  presented  by  the  Importer  and  verified  by  such 
a  person  would  suffice. 

The  translation  so  furnished,  should  accompany  the  original 
reference  to  the  Appraisers.  Should  you  find  in  any  case 
that  the  Appraisers  had  omitted  a  dutiable  charge,  or  added 
an  item  not  chargeable  with  duty,  you  should  call  their  atten- 
tion to  the  fact  with  a  view  to  an  amendment.  Of  course, 
there  is  no  objection  to  yourself  or  the  Appraisers'  pointing  out 
the  provisions  of  law  in  relation  to  dutiable  charges  or  other 
matters,  in  answer  to  the  enquiries  of  persons  doing  business 
at  the  Custom  House. 

You  will  please  conform  the  practice  at  your  port  to  the 
views  contained  in  this  communication. 

Very  respectfully, 

Your  obedient  servant, 

THOS.  CORWIN,  Sec'yofthe  Treasury. 

T.  Butler  King,  Esq.,  Collector  of  Customs,  San  Francisco, 
California. 


22  8  8 


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